The tariff classification of chair parts from China.

N252723 May 13, 2014 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.90.5021 Becky Ware Vice President Fred P. Gaskell, Co., Inc. 819 West 21st Street Norfolk, VA 23517 RE: The tariff classification of chair parts from China. Dear Ms. Ware: In your letter dated April 21, 2014, on behalf of Hatteras Hammocks, Inc., you requested a tariff classification ruling. The merchandise under consideration is woven chair seats and woven chair backs. The chair seats and chair backs consist of aluminum frames covered over by polypropylene ropes. The polypropylene ropes are stretched and woven between the frameworks to make up seat and back portions of rocking chairs. Company provided information indicates that the weight of the polypropylene ropes is greater than the aluminum frames, while the cost of the polypropylene ropes is less than the cost of the aluminum frames. Photos indicate that the aluminum frames are not visible. The chair seats and chair backs are composed of different components (i.e., aluminum and polypropylene rope), and are considered composite goods. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this instance the polypropylene ropes impart the essential character to the chair seats and chair backs, in that the woven ropes completely cover over the aluminum frames giving the appearance of textile chair seats and backs. Accordingly, the chair seats and chair backs are classified as parts of seats in subheading 9401.90, HTSUS. The applicable subheading for the chair seats and chair backs will be 9401.90.5021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Other; Other of textile material, cut to shape.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. You have asked whether the woven chair seats and woven chair backs having aluminum frames from China are subject to Antidumping Duties (AD) or Countervailing Duties (CVD). At this time, “aluminum extrusions” from the People’s Republic of China (China) are subject to both AD and CVD, and are assigned with case numbers A-570-967 and C-570-968, respectively. Written decisions regarding the scope of orders pertaining to AD and CVD are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at E-mail address: neil.levy@dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division